This file is indexed.

/usr/share/gnome/autostart/libcanberra-login-sound.desktop is in gnome-session-canberra 0.28-3ubuntu3.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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[Desktop Entry]
Type=Application
Name=GNOME Login Sound
Comment=Plays a sound whenever you log in
Exec=/usr/bin/canberra-gtk-play --id="desktop-login" --description="GNOME Login"
OnlyShowIn=GNOME;Unity;
AutostartCondition=GSettings org.gnome.desktop.sound event-sounds
X-GNOME-Autostart-Phase=Application
X-GNOME-Provides=login-sound
X-GNOME-Autostart-enabled=false
NoDisplay=true